Перегляд за Автор "Алескерова Юлія"
Зараз показуємо 1 - 6 з 6
Результатів на сторінці
Налаштування сортування
- ДокументACCOUNTING AND AUDIT OF FINANCIAL RESULTS OF AN AGRICULTURAL ENTERPRISE IN THE CONDITIONS OF MODERN DEVELOPMENT AND WAYS OF ITS IMPROVEMENT(Подільський державний університет, 2025-04-04) Алескерова ЮліяThe article examines the theoretical and practical aspects of accounting and auditing of financial results of agricultural enterprises in the context of modern economic development. Particular attention is paid to the specifics of agricultural activity, which determine the formation, recognition and evaluation of financial results. The study highlights key problems of accounting methodology, organization of internal and external audit, and reliability of financial reporting. The role of digital technologies, automation of accounting processes and analytical tools in improving the efficiency of financial result management is emphasized. The article also proposes directions for improvement of accounting and auditing practices aimed at enhancing transparency, ensuring control over resource use, and supporting strategic decision-making in agricultural enterprises.
- ДокументAnalysis of financial control management of state bodies on issues of insurance companies' activities(Інфраструктура ринку, 2025) Алескерова Юлія; Федоришена ЛідіяThe article explores the theoretical foundations and practical aspects of financial control exercised by state authorities over the activities of insurance companies, using the case of PJSC “Kniazha Vienna Insurance Group”. The author emphasizes the crucial role of insurance in ensuring the financial stability of the economy and protecting the interests of insurance service consumers, which necessitates effective state regulation and control. The essence of financial control, its functions, and its importance in the modern economy are analyzed, as well as the toolkit used by regulatory bodies, particularly the National Bank of Ukraine, in supervising the insurance market. Factors contributing to the intensification of regulatory activities are examined, especially in the context of the digital transformation of financial services and the increasing demands for transparency and accountability from insurers. Special attention is given to the results of the inspection of PJSC “Kniazha Vienna Insurance Group”, which revealed violations related to improper client communication, inaccuracies in financial reporting, and deficiencies in the corporate governance system. Based on the analysis, recommendations are made to improve internal financial control, implement digital technologies for data processing and reporting, and enhance the professional competencies of staff. The article is of significant practical value, as it provides well-founded proposals to improve the effectiveness of state financial control amidst the ongoing reform of Ukraine’s insurance market, integration into European standards, and the implementation of digitalization policies.
- ДокументAnalysis of foreign exchange operationsof banks on the market of Ukraine during the war(Інфраструктура ринку, 2025) Алескерова Юлія; Козловська Діана; Шевчук ВладиславThe article defines the shocks to which the domestic banking system has been exposed in recent years. At the beginning of the full-scale military invasion of Russia, the currency market of Ukraine found itself in a state of paralysis and destabilization due to a significant shock demand for foreign currency from the population. However, during the first 2–4 weeks, the National Bank of Ukraine managed to stabilize the situation and restore the basic functions of foreign currency circulation for residents. The shortage of currency during this period forced the monetary authorities to resort to devaluation of the hryvnia against the US dollar and the euro. Although the pace of this devaluation now seems somewhat exaggerated, an important result of 2022 was the provision of citizens’ access to cards of international payment systems and the possibility of converting cashless hryvnia into foreign currency at an acceptable rate. banks were managed during the organization of their activities. The mechanisms of the National Bank of Ukraine’s support of the domestic banking system have been studied. The structure of currency transactions and the market is analyzed through the prism of determining the influence of the state of war on its change. The influence of the amount of cash currency brought to Ukraine by banks and private transfers of labor migrants through unofficial channels on the situation with the hryvnia exchange rate is considered separately. The key trends to which the foreign exchange market has been exposed over the past year have been established, and the measures introduced by the National Bank to stabilize it are given.
- ДокументAnalysis of public procurement management in budgetary institutions(Причорноморські економічні студії, 2025) Алескерова Юлія; Федоришина Лідія; Мельник ВалеріяThe article presents a comprehensive study of the organization and management of public procurement in budgetary institutions amid ongoing transformations in the public sector. The authors analyze legal, organizational, and procedural aspects of procurement activities, emphasizing compliance with the principles of efficiency, transparency, cost-effectiveness, and fair competition. The paper outlines the stages of the procurement process, the functional responsibilities of authorized persons, specific features of procurement control procedures, and the accounting of acquired goods, works, and services in public institutions. The study thoroughly reviews the current legal and regulatory framework for public procurement in Ukraine, including the provisions of the Law of Ukraine “On Public Procurement” the Budget Code, and relevant Cabinet of Ministers resolutions. It highlights innovations introduced under the special procurement conditions during martial law, as well as the requirements for authorized personnel – particularly their competencies, responsibilities, appointment procedures, and evaluation mechanisms. Special attention is devoted to the role of internal control in ensuring the legality, efficiency, and compliance of procurement processes. The article identifies legal gaps related to the accounting treatment of public procurement and proposes solutions to improve transparency and accountability. Practical recommendations are provided to enhance staff qualifications, apply digital technologies in procurement activities, develop annual procurement plans, maintain reporting accuracy, and ensure contract implementation oversight. This study holds both theoretical and practical value, offering pathways to improve Ukraine’s public procurement system in response to modern challenges and the country's European integration agenda
- ДокументFinancial anti-crisis management at the dairy plant as a strategic object during the wartime(ХЕРСОНСЬКИЙ ДЕРЖАВНИЙ АГРАРНО-ЕКОНОМІЧНИЙ УНІВЕРСИТЕТ, 2025-05-25) Алескерова ЮліяWartime presents extraordinary challenges to national economies, especially in sectors vital to food security, such as the dairy industry. Dairy plants, integral to the production and supply of essential food products, face significant disruptions due to unstable markets, logistical constraints, and declining consumer purchasing power. In such conditions, financial anti-crisis management emerges as a key strategic tool for ensuring business continuity and long-term viability.
- ДокументФінансовий механізм антикризового управління підприємства в умовах воєнного стану та повоєнного відновлення(Подільський державний університет, 2025-04-04) Алескерова ЮліяУ доповіді досліджено сутність та специфіку фінансового механізму антикризового управління підприємством в умовах воєнного стану та у період повоєнного відновлення. Розглянуто основні загрози та виклики, що впливають на стійкість фінансово-господарської діяльності, а також інструменти забезпечення ліквідності, оптимізації витрат і мобілізації фінансових ресурсів. Обґрунтовано роль державної підтримки, кредитно-інвестиційних важелів та стратегічного планування у підвищенні адаптивності підприємств до кризових обставин. Визначено ключові напрями формування ефективної системи фінансового антикризового управління, спрямованої на мінімізацію ризиків у період воєнних загроз та забезпечення стабільного розвитку в умовах повоєнної відбудови/